State Act
Section 8. Panchayat to place before Gram Sabha Statement of accounts etc. and duties of Gram Sabha.
The Maharashtra Village Panchayats Act.
8. Panchayat to place before Gram Sabha Statement of accounts etc. and duties of Gram Sabha.— (1) The first meeting of the Gram Sabha in 6[every financial year] shall be held within two months from the commencement of that year, and the panchayat shall place before such meeting— (i) the annual statement of accounts ; (ii) the report on the administration of the proceeding financial year ; (iii) the development and other programme of work proposed for the current financial year ; (iv) the last audit note and replies (if any) made thereto ; (v) any other matter which the 1[Standing Committee, Panchayat Samiti or Chief Executive or any officer authorised by the Standing Committee or Panchayat Samiti] in this behalf, requires to be placed before such meeting. 2[(1A) The panchayat shall place the report of the expenditure incurred on the development activities before the Gram Sabha once in every six months, and display the information thereof on the notice board of the panchayat.] (2) It shall be open to the Gram Sabha to discuss any or all of the matters placed before it 3[under sub-section (1) or sub-section (1A)] and the panchayat shall consider suggestions, if any made by the Gram Sabha. (3) A Gram Sabha shall carry out any other functions as the State Government may by general or special order require.